Ohio § 5727.60 Penalty for failure to make report

Ohio Statutes

§ 5727.60 — Penalty for failure to make report

Ohio § 5727.60

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.60 (Penalty for failure to make report) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5727.60 (2026).

Text

If a person fails to file a report within the time prescribed by section5727.08or5727.31of the Revised Code, including any extensions of time granted by the tax commissioner, a penalty of fifty dollars per month, not to exceed five hundred dollars, may be imposed for each month or fraction of a month elapsing between the due date of the report, including any extensions, and the date the report was filed. The penalty under this section for failing to file a report required by section5727.08of the Revised Code shall be paid into the state general revenue fund. The penalty under this section for failing to file the report required by section5727.31of the Revised Code shall be deposited into the state treasury in the same manner as the tax, and the commissioner may collect the penalty by asses

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If a person fails to file a report within the time prescribed by section5727.08or5727.31of the Revised Code, including any extensions of time granted by the tax commissioner, a penalty of fifty dollars per month, not to exceed five hundred dollars, may be imposed for each month or fraction of a month elapsing between the due date of the report, including any extensions, and the date the report was filed. The penalty under this section for failing to file a report required by section5727.08of the Revised Code shall be paid into the state general revenue fund. The penalty under this section for failing to file the report required by section5727.31of the Revised Code shall be deposited into the state treasury in the same manner as the tax, and the commissioner may collect the penalty by assessment pursuant to section5727.38of the Revised Code. The tax commissioner may abate this penalty in full or in part.